economic business (The elements of Do exercise on assets administrative unit liabilities. net assets accounting and income, expenses, fund Chapter4 accounting content (2015): balanc Administrative (2)The accounting Chang,elements of the unIt Accounting treatment of etc accounting treatment relevant economic(2016) b d ministrative unit (1The concept, To understand the classification and characteristics of Sun reporting system ofUS fund accounting (2015); government accounting, Chapters (Us go GFOA, with particular attention ting) etc to the differences Accounting (2)The rel (2011) ADMF, Government Accounting nt of fund Standards and accounting (2011) International Public Sector Accounting Standards(IPSAS) The most representative Sun Do exercise on the US fund accountant in(2015); public funds accounting Chapter6 American GFOA,treatment American Public Fund accounting-Public(2011); Accounting Fund Accounting.ADMF (2011) Students report on the Presentation course-related Students report on the course-related content (E)Grading Check Forms Check in Homework (include presentation)-35% Midterm exam Final exam Exam form Open-book口 Closed-bok回governmental economic business Chapter4 Administrative unit Accounting 6 (1)The elements of administrative unit accounting and accounting content (2)The accounting treatment of relevant economic business of administrative unit Sun (2015); Chang, etc. (2016) Do exercise on assets, liabilities, net assets, income, expenses, fund balances and other elements of the accounting treatment. Chapter5 Fund Accounting 4 (1)The concept, classification and characteristics of fund accounting (US government accounting), (2)The relevant accounting treatment of fund accounting Sun (2015); GFOA, etc. (2011); ADMF, etc. (2011) To understand the accounting model and reporting system of US government accounting, with particular attention to the differences between the US Government Accounting Standards and International Public Sector Accounting Standards(IPSAS). Chapter6 American Public Fund Accounting 4 The most representative fund accountant in American government accounting - Public Fund Accounting. Sun (2015); GFOA, etc. (2011); ADMF, etc. (2011) Do exercise on the US public funds accounting treatment. Presentation 4 Students report on the course-related content Students report on the course-related content (E) Grading Check Forms Check in 5% Homework (include presentation) 35% Midterm exam Final exam 60% Exam form Open-book □ Closed-book  Other □